SEC Comment Letter for COPART INC (CPRT) (CIK 0000900075) (CPRT) — Feb 17, 2011

COPART INC (CPRT) (CIK 0000900075)
Date: Feb. 17, 2011 · CIK: 0000900075 · Accession: 0000000000-11-010662

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Document Type

Confidence

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Company Posture

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Reasoning

File numbers found in text: 000-23255

Date

February 17, 2011

Author

H. Christopher Owings

Form

UPLOAD

Company

COPART INC (CPRT) (CIK 0000900075)

Letter

February 17, 2011

Via Fax (866) 522-1490 and U.S. Mail

Paul A. Styer Senior Vice President and General Counsel Copart, Inc. 4665 Business Center Drive Fairfield, California 94534 Re: Copart, Inc. Form 10-K for the Fiscal Year Ended July 31, 2010 Filed September 23, 2010 Definitive Proxy Statement on Schedule 14A Filed October 21, 2010 File No. 000-23255

We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

H. Christopher Owings Assistant Director

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February 17, 2011

Via Fax (866) 522-1490 and U.S. Mail

Paul A. Styer Senior Vice President and General Counsel Copart, Inc. 4665 Business Center Drive Fairfield, California  94534
Re: Copart, Inc.
Form 10-K for the Fiscal Year Ended July 31, 2010 Filed September 23, 2010 Definitive Proxy Statement on Schedule 14A Filed October 21, 2010
  File No. 000-23255

We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

H. Christopher Owings
Assistant Director

SecProbe.io